ANALISIS RASIO KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2011

This study is to determine the financial ratios with firm size as control variables in predicting Earnings Changes through the company's financial statements, with the object of research is the Indonesian Stock Exchange. Where in this study using sampel of 78 companies listed that publishes financial reporting in Indonesia Stock Exchange 2008-2011. Ratios financial as independent variables consisting of Current Ratio (CR), Debt To Total Asset (DTA), Profit Margin (PM), Total Asset Turnover (TAT), Price Earning Ratio (PER), to predict the dependent variable Earnings Changes (ER). As for analysis techniques used in this study is linear multiple regression, hypothesis testing and the test cluster to calculate the size of the company as a control variable. Based on the results of the analysis conducted in this study, we can know the conclusions, research limitations and suggestions are as follows: of the five variables used in the regression, From the results of hypothesis testing through test results of f that all the independent variables consist of the current ratio (CR), debt to total assets (DTA), profit margin (PM), total asset turnover (TAT), the price earnings ratio (PER), and the results of hypothesis testing through test results of the independent variable T that consists of Current Ratio (CR), Debt to Total Asset (DTA), Profit Margin (PM), Total Asset Turnover (TAT), Price Earning Ratio (PER), only three was significant in predicting profit growth of the variable Debt to Total Asset (DTA),Profit Margin (PM), and Price Earning Ratio (PER) Keywords : Earning Changes, Financial Ratio